CAJ | 학술논문

工商文化是与经济管理学最贴近的管理文化之一。本文以中国当前工商业快速发展过程中产生的一些突出社会问题——造假、商业贿赂、商业诈骗、诚信不足等为问题意识，以价值分析为框架，选取《中国思想宝库》中思想家在社会科学领域的相关论点，以及近代到改革开放前中国工商业发展的简要历程，发现中国传统工商文化存在着三个主要价值缺陷：财富价值观的理性不足、财富规则缺口较多、财富责任社会化程度较低。中国要融入国际化工商业社会发展趋势，应重构现代商业文化价值，其基本路径是：重构财富价值观，以“治富”价值观取代“敛财”价值观；重构商业规则，在商业习惯法还不成熟的前提下，加快商业基本法和商事专门法细分的建设步伐；重构财富责任，提升财富品位。
공상문화시여경제관이학최첩근적관리문화지일。본문이중국당전공상업쾌속발전과정중산생적일사돌출사회문제——조가、상업회뢰、상업사편、성신불족등위문제의식，이개치분석위광가，선취《중국사상보고》중사상가재사회과학영역적상관론점，이급근대도개혁개방전중국공상업발전적간요역정，발현중국전통공상문화존재착삼개주요개치결함：재부개치관적이성불족、재부규칙결구교다、재부책임사회화정도교저。중국요융입국제화공상업사회발전추세，응중구현대상업문화개치，기기본로경시：중구재부개치관，이“치부”개치관취대“렴재”개치관；중구상업규칙，재상업습관법환불성숙적전제하，가쾌상업기본법화상사전문법세분적건설보벌；중구재부책임，제승재부품위。
Industrial and commercial culture is one of the closest management cuhure to economic management. This paper highlights some of the social problems in China in the process of rapid development of industry and commerce - fraud, bribery, commercial fraud, lack of good faith, and selects the related arguments in the field of social sciences of the thinkers from the treasure house of Chinese thoughts as well as the brief period of the commercial and industrial development from the modern time to China＇ s reform and opening up, which indicates that the Chinese traditional industrial and commercial culture has three main value defects： lack of rational values of wealth, many wealth rule gaps and low degree of wealth, socialization of wealth responsibility. China will integrate to the international trends of business communities as to reconstruct the modern commercial and cultural value in the basic path of reconstructing wealth values, remodeling business rules as to accelerate the pace in the divisions of basic commercial law and special commercial law when the customary law is not yet ripe, and re- constructing wealth responsibilities as to improve asset quality.